Finding 36334 (2022-010)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-23
Audit: 25553
Organization: Stillwater County (MT)

AI Summary

  • Core Issue: The county failed to comply with key terms of the Rural Development grant program.
  • Impacted Requirements: Missing a Short-Lived Asset Reserve and not filing the Quarterly Income and Expense Statement (Form RD 442-2).
  • Recommended Follow-Up: Designate a county official to ensure understanding and compliance with all program requirements.

Finding Text

NONCOMPLIANCE WITH RURAL DEVELOPMENT PROGRAM TERMS AND CONDITIONS Criteria: The Replacement Letter of Conditions establishes conditions which must be understood and agreed to by the county to secure funding under the Rural Development grant program. Condition: The county did not adhere to the following provisions of the Replacement Letter of Conditions: 1. Establish a Short-Lived Asset Reserve. 2. Prepare and file the Quarterly Income and Expense Statement - Form RD 442-2. Cause: The county does not have a system in place that will allow full compliance with all program terms and conditions. Effect: Non-compliance with program terns and conditions. Questioned Costs: None Recommendation: The commissioners should designate a county official to become familiar with and be responsible for all program requirements. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH RURAL DEVELOPMENT PROGRAM TERMS AND CONDITIONS Name of Contact Person: Leonard Malin Corrective Action: We will be establishing the short lived asset reserve account immediately and the Finance Director will be responsible for filing the required reports going forward. Proposed Completion Date: Immediately

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 36333 2022-009
    Material Weakness Repeat
  • 612775 2022-009
    Material Weakness Repeat
  • 612776 2022-010
    -

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.54M
97.067 Homeland Security Grant Program $132,767
93.268 Immunization Cooperative Agreements $96,078
10.665 Schools and Roads - Grants to States $61,730
97.042 Emergency Management Performance Grants $57,426
93.069 Public Health Emergency Preparedness $33,332
20.106 Airport Improvement Program $32,000
10.664 Cooperative Forestry Assistance $17,000
16.575 Crime Victim Assistance $15,781
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,250
21.019 Coronavirus Relief Fund $10,000
90.401 Help America Vote Act Requirements Payments $9,214
15.904 Historic Preservation Fund Grants-in-Aid $6,000
93.994 Maternal and Child Health Services Block Grant to the States $3,017
97.047 Pre-Disaster Mitigation $0
10.307 Organic Agriculture Research and Extension Initiative $0